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HMRC internal manual

National Minimum Wage Manual

From
HM Revenue & Customs
Updated
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Issuing notices of underpayment: issuing related correspondence to accompany a notice

Occasionally, it may be necessary to send suitably worded correspondence relating to the notice at the same time as the notice itself is issued (NMWM13260). This will include, but is not limited to, times when:

  • a copy of the notice and all correspondence is being issued to a limited company’s principal trading address,
  • the employer has asked you to send a copy of all correspondence to a specified employee/director or an authorised agent (and that person needs to be told why the information has been sent),
  • a worker has died and a Personal Representative needs to be informed that the employer will be paying them the worker’s arrears (NMWM13120). In these circumstances, a suitably worked letter should be sent to the worker’s Personal Representative, informing them that the employer is liable to pay the worker’s arrears to them and they should inform the NMW Officer if and when the arrears are paid. In no circumstances should any correspondence be issued or addressed to the deceased.

Ensure you have the authority to disclose the information to that individual or company (NMWM16000). Keep a copy of the letter and any enclosures (ensuring they are signed and dated as the original(s)).

When an employer has asked you to send correspondence to both him and his authorised agent, send the correspondence to the agent at his address even if this is the same address to which you are sending the notice of underpayment itself.

For example:

  • This may happen when the registered or trading address of the employer is the same as the agent’s address.

It may occasionally be appropriate and convenient for the related correspondence to accompany a notice in the same envelope. If this occurs it is important to ensure that the actual notice and its envelope remains correctly addressed (NMWM13080 and NMWM13090) and issued (NMWM13280).